论法律文本的一致性原则及其对翻译的启示——以MCAA国家税务总局译本为例

On the consistency principle of English Legal Discourse and its implication for legal translation:Case study of MCAA translation of Chinese State Administration of Taxation

鉴于税务的重要性,经济合作与发展组织(OECD)在成员国内部启动了金融账户涉税信息自动交换标准。中国也于2018年9月1日开始与其他国家进行第一次非居民金融账户涉税信息的情报交换。在此背景下,国家税务总局开展了对相关税收协议内容的宣介。然而,其官网上的《金融账户涉税信息自动交换多边主管当局间协议》(MCAA)译文中似有可改进之处。文章以MCAA第一章第二条为例,探讨法律文本行文和翻译的一致性原则,兼谈该文本中情态动词will的理解及翻译。

In light of the supreme importance of taxation,OECD has launched the automatic exchange standard of financial account tax information within its member nations.From September 1 st,2018,China also initiated the exchange of non-resident financial account tax information with other countries.Under such background,Chinese State Administration of Taxation introduced the relevant contents of taxation agreement.However,the translation of Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information(MCAA)on the official website remains to be improved.This paper explores the consistency principle of legal text and its translation as well as understanding and translation of the modal verb will in the text by taking Article 2 of Chapter I in MACC for example.